SeeSALT Blog
The California Department of Tax and Fee Administration held its second interested parties meeting concerning the Department’s proposed revisions to its sales and use tax Audit Manual Chapter 13 (Statistical Sampling) and Chapter 4 (General Audit Procedures). The Department relies on statistical sampling during audits of large taxpayers to determine and project audit errors. The meeting and comments focused primarily on three proposed revisions by the Department: (1) elimination of the three-error rule; (2) treatment of progress payments; and (3) nonrecurring errors.
